Selected answers from the Dumb SEO Questions Facebook & G+ community.
Richard Hearne: In this specific case it doesn`t matter. But this is the only case where trailing slash vs. non-trailing slash are identical as per the relevant RFC.
Just to be clear - abcd.com/path and abcd/path/ are not treated the same as requests for the root of the domain. Again, you question relates to an edge cases where the 2 URLs you provide are identically handled by user-agents.
Buth Main: If you use WordPress, it will set abcd.com/ In fact, there is no difference for SEO.
ABCD.COMABC Home Page - ABC.comABC Home Page - ABC.com